Guardian consent for minor partnership benefits need not appear on the deed itself if otherwise proved and curable defects are rectified.

A guardian's signature on the partnership deed was not treated as mandatory where a minor was admitted only to the benefits of partnership, because the governing rules required the guardian's consent to be shown to the satisfaction of the authority rather than in a fixed form. The Court also treated a defect in the registration documents as curable where the firm's genuineness was not in doubt and the applicant was given an opportunity to rectify the mistake. A subsequent declaration by the guardian was accepted as curing the formal defect and establishing consent, so the firm remained entitled to registration.

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Issues: Whether the absence of the guardian's signature in the partnership deed, where a minor was admitted only to the benefits of partnership, was fatal to registration of the firm, and whether such defect could be cured by a subsequent declaration from the guardian.

Analysis: The relevant provisions required registration of a firm constituted under an instrument of partnership and prescribed the manner in which applications were to be made and signed. The Court noted that there was no mandatory requirement in the Agricultural Income-tax Rules that the guardian must sign the partnership deed itself to evidence assent to the minor being admitted to the benefits of partnership. The scheme of the provisions showed that the crucial requirement was that the guardian's consent be expressed to the satisfaction of the authority, and that the application for registration and accompanying documents satisfied the prescribed procedure. The Court further held that, where the assessing authority had no doubt about the genuineness of the firm and the defect was only formal, the assessee ought to be given an opportunity to rectify the mistake. The subsequent declaration by the guardian established consent and cured the defect.

Conclusion: The defect in the partnership deed was not fatal, and the firm was entitled to registration; both referred questions were answered in favour of the assessee and against the Revenue.

Ratio Decidendi: Where a minor is admitted only to the benefits of partnership, the guardian's consent need not be evidenced by signature in the partnership deed itself if it is otherwise proved to the satisfaction of the authority, and a curable defect in the registration documents cannot justify of registration without opportunity to rectify it.

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